Estimate French income tax (impôt sur le revenu) using the 2026 progressive barème and the quotient familial system.
France taxes households, not individuals. Total taxable income is divided by the number of 'parts' (shares) — 1 for a single person, 2 for a married couple — then the brackets apply per-share, and the result is multiplied back by the number of parts. 2026 brackets: 0% to €11,600, 11% to €29,579, 30% to €84,577, 41% to €181,917, 45% above.
Illustrative estimate only, using simplified/rounded 2026 French tax figures — not tax advice. Always confirm with impots.gouv.fr or a licensed tax/financial advisor.
French income tax (impôt sur le revenu) uses a five-band progressive scale, from 0% on the lowest slice of income up through 11%, 30%, 41%, and a top rate of 45% on the highest earners — the exact euro thresholds for each band are adjusted for inflation every year (the 2026 bands were raised by roughly 0.9% versus 2025), so the rates stay the same but the income level at which each rate kicks in moves slightly each year.
A distinctive feature of the French system is the "quotient familial" — tax is calculated per household part (parts fiscales) rather than purely per individual, with married couples and dependent children each contributing additional parts that divide total household income before the bands are applied, then multiply the resulting tax back up. This generally reduces the tax burden for larger households relative to a flat per-person calculation, and is one of the more distinctive features of French tax law compared to most other European systems.
It divides total household taxable income by a number of "parts" based on household composition (one part per adult, additional half-parts or full parts per dependent child), calculates tax on that divided amount, then multiplies back up — the net effect is that larger households, especially with children, generally pay less tax than the same total income earned by a smaller household.
Since 2019, France uses prélèvement à la source (withholding at source), where an estimated tax rate is deducted directly from monthly salary, similar to UK PAYE or US withholding, with a final reconciliation against the actual annual tax return the following year.
Only the bands relevant to your income level actually apply — like other progressive systems, each rate only taxes the slice of income within that specific band, so most taxpayers never reach the higher bands at all.
No, income tax is shown separately here since it uses entirely different rules (bands and the quotient familial) — CSG and CRDS are calculated independently using their own flat rates on largely the same income base.